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Resolution 2007-221 RESOLUTION NO. 2007- 221 A RESOLUTION ADOPTING THE AMENDED TENTATIVE BUDGETS FOR FY 2007-08. WHEREAS, Section 200.065, Florida Statutes, provides the procedure for fixing the millage rates; and WHEREAS, Section 129.03, Florida Statutes, sets forth the procedure for preparation and adoption of the budget; and WHEREAS, the Board of County Commissioners has received and examined the tentative budgets for each of the County's funds; and WHEREAS, on July 25, 2007, the Board of County Commissioners adopted Resolution No. 2007-216, approving the County's proposed millage rates and setting the public hearings for adoption of the final millage rates; and WHEREAS, pursuant to Section 200.065, Florida Statutes, an advertised public hearing was held on September 6, 2007, to adopt the tentative budgets. NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF COLLIER COUNTY, FLORIDA, that the FY 2007-08 Tentative Budgets as amended by the budget summaries attached hereto and incorporated herein, are hereby adopted as the Tentative Budgets for FY 2007-08, pursuant to Sections 129.03 and 200.065, Florida Statutes, as amended. This Resolution adopted this / /. ~, (,? day of September 2007, after motion, second and majority vote. DATED: q-jo-avDl DWIGHT E. BROGJ1;:., Clerk .. ...\",} . BOARD OF COUNTY COMMISSIONERS COLLIER COUNTY, FLORIDA ..0.(.. . . By ~ 4:1 Jam oletta, Chairman David C. Weigel County Attorney BUDGET RESOLliTION CHANGES TO THE FY 08 TENT A riVE BUDGET GENERAL FUND (00]) --~---------- ----------------------------------------------------------------- Tentative FY08 % FY 08 Changes Amended Budget Aoorooriation Unit Budl!et Increase (Decrease) Budget Chanl!e Other General Administralive 7,617,600 ]20,300 7.737,900 1.6% Board of COUllty Commissioners \,161.900 0 1,16],900 0.0% County Attorney 3,534,000 0 3,534,000 0.0% Sub-Total 12,313,500 120,300 12,433,800 1.00;:, Management Offices 2,258,600 0 2,258,600 0.0')1, Support Services 24,662,600 (] 24,662,600 0.0% Emergency Services 3,725,600 0 3,725.600 0.0'% Public Services 30,426,900 (] 30,426,900 0.0% Community Oev./Env. 5,722,900 0 5,722,900 0.0% Sub~Total County Manager 66,796,600 0 66,796,600 0.0% Impact Fee Waiver Program (002) 747,400 0 747,400 0.0% Emergency Measures (003) 1,800 0 ],800 0.0% Road & Bridge (101) ] 8,066,900 (] 18,066,900 0.0% MSTO General (1] ]) 225,000 (] 225,000 0,0% RSVP (I 16) 30,]00 (] 30,100 0.0% Services for Seniors (]23) 146,400 (] ]46,400 0.0% Is]eofCapri Fire(]44) 5,300 0 5,300 0.0% hnmokalce Redeve]opmcnt (] 86) 728,900 (] 728,900 O.O'Yo Gateway Triang]e (187) 1,880,300 (] 1,880,300 0.0% 800 MHz (188) ] 00,400 0 ] 00,400 0,0% CAT (426) ].]28,000 (] ],128,000 0.0% TO (427) ],812,900 0 1,8]2,900 0.0% EMS (490) ]3.3] ].800 0 ]3,3] 1,800 0.0% Sub.Total 38.]85.200 0 38,185.200 0.0% Courts & Rei Agencies 882,300 0 882,300 0.0% State Attorney/Public Defender 762,600 0 762.600 0,0% Sub-Tota] Courts 1,644,900 0 1,644,900 0.0% Airport Operations (495) 605,400 (] 605,400 0.0% Sub.Tota] Operations ] 19,545,600 ]20,300 ] 19,665,900 0.1% Reserves CashF]ow 8,000,000 0 8,000,000 0.0% Contingencies 7,583,000 {] 7,583,000 0.0% Capita] Outlay (UFR) 3,509,200 24,800 3,534,000 0.7% Fue] reserve (1,339,000) (] (],339,000) 0.0% Attrition 586,000 0 586,000 0.0% -- Sub-Total Reserves [8,339,200 24,800 ]8.364,000 0.]% Transfers DebtlCanital Roads CIP (313) 24,000,000 0 24,000,000 0.0% Sales Tax Bonds (210) 2,506,] 00 0 2,506,100 0.0% Sales Tax Bonds (2]5) [,043,500 0 1,043,500 0.0% 2005 Sales Tax Bonds (2]6) 3,134,900 (] 3,134,900 0.0% Debt Service (299) 734,300 0 734,300 0.0% Fac. Mgmt.(301) 20,425,200 (] 20,425,200 0,0% Parks CIP (306) 300,000 (] 300,000 0.0% MuseumC]P(3]4) 500,000 0 500.000 0.0% Stoollwater Operations (324) 930,500 0 930,500 0,0% Water Mgmt (325) 12,395,400 0 ]2,395,400 0.0% Airport Capital (496) 58,700 0 58,700 0.0% Airport Capita] (497) 750,000 0 750,000 0.0% Sub-Tota] Transfers 66,778,600 0 66,778,600 0.0'% Transfers/Constitutional Officers C]erk of Circuit Court 0 0 0 N/A Clerk - Bce Paid 656,500 236,300 892,800 36.0% Sheriff 152,703,400 (3].400) ]52,672,000 0.0% Sheriff- Bce Paid 4,166,600 0 4,166,600 0,0%, Sheriff- Debt Service (385) 1,700,000 IJ 1,700,000 O.O"/', Property Appraiser 5,376,700 0 5,376,700 0.0%, Property App. -BCe Paid 733,400 0 733,400 0.0% Tax Collector 14,462,400 50,000 14,S] 2,400 OJ% Tax Collector - BCe Paid 255,300 0 255,300 0,0% Supervisor of Elections 3,659,900 (] 3,659,900 0.0% Elections. Bec Paid 52,200 0 52.200 0.0% Sub-Total/Trans COllSI. 183,766,400 254,900 184,02] ,300 0.1% -- ~- fotal fund Appropriations 388,429,800 400,000 388,829,800 0.1% --...__.._.._-_.~ BUDGET RESOLUTION CHANGES TO THE FY 08 TENTATIVE BUDGET GENERAL FUND (001) ------------------------------------------------------'-------------------------------- Tentative FV08 % FY08 Changes Amended Budget Aonrooriation Unit Budl:!et Increase (Decrease) Budl!et Chanl!e Ad Valorem Taxes 260,535,000 0 260,535,000 0.0% Delinquent Taxes 75,000 0 75,000 0.0% Tax Deed Sales 25,000 0 25,000 0.0% Federa] PIL T 750,000 0 750,000 0.0'% State Revenue Sharing 9A89.500 0 9,489,500 0.0% Licenses & Penn its 120,000 0 120,000 0.0% Intergovernmental Revenue 155,000 0 155,000 0.0% Fines and Forfeitures 0 0 0 NiA InterestlncomcJMisc. ]50,000 0 150,000 0.0% Reimb. - Other Departments 250,000 0 250,000 0.0% BCBB Reimbursement 17,700 0 17,700 0.0% Enterprise Fund PILT ],000,000 0 ] ,000,000 0,0% Slate Sales Tax 3.403.900 0 3,403,900 0.0%, Court Fees/Fines 35,700,000 0 35,700,000 0.0% Insurance Billings 0 (] 0 N/A FEMA/DCA Reimb. 0 0 0 N/A Race Track Revenues 0 0 0 N/A Sub-Total General Rev 311,671,100 0 311,671,100 0.0% Department Revenues 11,495,600 (] 11,495,600 O.O'){, Sub-Total General Revenue 323. ]66.700 0 323,166,700 0.0% Roads (313) 248,000 0 248,000 O.O'};, Motor Pool (522) 0 0 0 N/A Utilities (408) 278,500 0 278.500 0.0% Cost Allocation Plan 9,709,600 0 9,709,600 0.0% Museum (198) 59,800 0 59,800 0.0% Conservation Collier (172) 0 0 0 N/A Recording Fees (178) 27] ADO 0 271,400 0.0% Special Obligation Debt (290) 0 0 0 N/A Courts (681) (] 0 0 N/A Airport Authority (496) 0 0 0 N/A Utility Regu]ation (669) 0 0 0 N/A TDC(l95) 194,100 0 ]94,]00 0,0% Community Development (113) 134,500 0 134,500 0.0'% MSTD(I]]) 639,100 0 639,]00 0.0% Pollution Control (114) 32,200 (] 32,200 0.0% Solid Waste (470) 74,200 0 74,200 0.0% Clerk of Circuit Court 20,000,000 0 20,000,000 0.0% Tax Collector 5,500,000 0 5,500,000 0.0% Sheriff 0 0 0 N/A Property Appraiser 200,000 0 200,000 0.0% Supervisor of Elections 200.000 0 200,000 0.0% Carryforward 43,880.000 400,000 44,280,000 0.9% Revenue Reserve (]6,]58.JOO) 0 (16.]58,300) 0.0% Total Other Sources 65,263,100 400,000 65,663,100 0.6% -- Tota] Fund Revenues 388,429,800 400,000 388,829,800 0.[% FY 08 Expenses Amount FY 08 UFR Imoact Naples CRA Payment (279.700) 279,700 Tax Collector (Fees tor Tax Collection) 50,000 (50,000) (229.700) 229,700 FY 08 UFR Reserve Beginning Balance 3,509.200 fY 08 Tax Collection Fees (50.000) Sheriffrcduction 31,400 Nap]es CRA Payment 279,700 Clerk of Circuit and County Court (236,300) Ending UFR Reserve Balance $3,534,000 BUDGET RESOLUTION CHANGES TO THE FY 08 TENTATIVE BUDGET CLERK OF COURTS FUND (011) ~-======================================================================= Tentative FY 08 % FY 08 Changes Amended Budget Aoorooriation Unit Budget Increase (Decrease) Bud"et Chan"e Clerk Administration 0 0 0 N/A Clerk to the Board 0 0 0 N/A Clerk of Circuit Court 0 157,700 157,700 N/A Clerk of County Court 0 147,100 147,100 N/A Recording 0 0 0 N/A Management Information Systems (MIS) 0 0 0 N/A Transfer to General Fund (001) 20,000,000 0 20,000,000 0.0% Total Appropriation 20,000,000 304,800 20,304,800 1.5% Revenues Clerk Fees 0 0 0 N/A Board Interest 21,052,600 0 21,052,600 0.0% Transfer from General Fund 0 236,300 236,300 N/A Transfer from Court IT Fund (187) 0 68,500 68,500 N/A Revenue Reserve (1,052,600) 0 (1,052,600) 0.0% Total Revenues 20,000,000 304,800 20,304,800 1.5% BUDGET RESOLUTION CHANGES TO THE FY 08 TENTATIVE BUDGET SHERIFF (040) ----------.---------- ---- ----- ------.--- ---------~---------------,--------_._---"'--- ----- -----------..----- ----------------------------- .--.---.-..----......------. .---- ----.---------- Appropriation Unit Law Enforcement Corrections Bailiffs Subtotal Bee Paid Expenses Total Appropriation Tentative FY08 % FY 08 Changes Amended Budget Budget Increase (Decrease) Budget Change ]08.975,]00 (5.492.600) 103,482,500 -5.0% 39.755,200 (681,200) 39.074,000 -1.7% 3,973,]00 (3.700) 3.969,400 -0.1% ] 52,703,400 (6,] 77,500) 146,525,900 -4.0% 4.166.600 0 4,166,600 0.0% 156,870,000 (6,]77,500) ] 50,692,500 -3.9% 4.166,600 0 4.] 66,600 0.0% ] 52,703,400 (6,177.500) 146,525,900 -4.0% 156,870.000 (6,177,500) ] 50,692,500 -3.9% Revenues Bee Paid Expenses Transfer (001) Total Revenues Note: Bee Paid expenses are budgeted in the General Fund. Personal Operating Capital Services Expenses Outlav Total Law Enforcement ($],] 00,000) ($] ,875,400) ($2,517,200) ($5,492,600) Corrections ($350,000) ($172,800) ($] 58,400) ($681,200) Bailiffs $0 ($3.700) $0 ($3,700) Total ($1,450,000) ($2,051,900) ($2.675,600) ($6,177,500) BUDGET RESOLUTION CHANGES TO THE FY 08 TENTATIVE BUDGET PROPERTY APPRAISER FUND (060) -------------~----_.. '-----:---~--------,--_._---------------------_._-------------- ----------~----------_._-------------------------------.-------------------- Tentative FY08 % FY 08 Changes Amended Budget Aooropriation Unit Budget Increase (Decrease) Budget Change Personal Services 4,875,000 38,800 4,913,800 0.8% Operating Expenses 1,558,300 0 1,558,300 0.0% Capital Outlay 267,600 (58,500) 209,100 -21.9% Reserves 0 0 0 N/A Total Appropriation 6,700,900 (19,700) 6,681,200 -0.3% Revenues Transfer from Board 5,969,000 (17,700) 5,951,300 -0.3% Independent Districts 731,900 (2,000) 729,900 -0.3% Total Revenues 6,700,900 (19,700) 6,681,200 -0.3% Note: Reflects budget changes approved by the Florida Department of Revenue. BUDGET RESOLUTION CHANGES TO THE FY 08 TENTATIVE BUDGET TAX COLLECTOR FUND (070) -----------------------------.--------------------.--------------------------- ----.------------------------.---------.------------------------------.------- Tentative FY08 % FY 08 Changes Amended Budget Approoriation Unit Budget Increase (Decrease) Budget Change Personal Services 0 9,207,900 9,207,900 N/A Operating Expenses 0 2,236,400 2,236,400 N/A Capital Outlay 0 103,400 103,400 N/A Reserves 0 0 0 N/A Total Appropriation 0 11,547,700 11,547,700 N/A Revenues State 0 2,185,000 2,185,000 N/A County 0 17,320,700 17,320,700 N/A Districts 0 2,406,500 2,406,500 N/A Other 0 645,000 645,000 N/A Total Revenues 0 22,557,200 22,557,200 N/A Excess Fees 0 11,009,500 11 ,009,500 N/A Notes: Tax Collector budget submittal requirement is August 1, 2007. BUDGET RESOLUTION CHANGES TO THE FY 08 TENTATIVE BUDGET WATER POLLUTION CONTROL FUND (114) ========================================================================= Tentative FY08 % FY 08 Changes Amended Budget Aporooriation Unit Budget Increase (Decrease) Budget Change Personal Services 1,794,400 0 1,794,400 0.0% Operating Expenses 711,400 (71,400) 640,000 -10.0% Indirect Cost Reimbursement 196,700 0 196,700 0.0% Capital Outlay 135,300 0 135,300 0.0% Transfer to Property Appraiser 18,200 0 18,200 0.0% Transfer to Tax Collector 91,000 0 91,000 0.0% Transfer to General Fund (001) 32,200 0 32,200 0.0% Transfer to 301 Co Wide Cap Fd 58,600 0 58,600 0.0% Transfer to 408 Water/Sewer Fd 64,300 0 64,300 0.0% Reserves for Contingencies 151,700 0 151,700 0.0% Reserves for Capital 385,800 0 385,800 0.0% Reserve for Attrition (73,600) 0 (73,600) 0.0% Total Appropriation 3,566,000 (71,400) 3,494,600 -2.0% Revenues Ad Valorem Taxes 2,318,100 0 2,318,100 0.0% Delinquent Ad Valorem Taxes 0 0 0 N/A Licenses & Pennits 800 0 800 0.0% Intergovernmental Revenues 159,000 0 159,000 0.0% Charges For Services 321,600 (71,400) 250,200 -22.2% Miscellaneous Revenues 0 0 0 N/A InterestiMisc 400 0 400 0.0% Reimb From Other Depts 18,900 0 18,900 0.0% Trans fun Property Appraiser 0 0 0 N/A Trans frm Tax Collector 0 0 0 N/A Trans fun 113 Comm Dev F d 50,000 0 50,000 0.0% Carryforward 853,200 0 853,200 0.0% Negative 5% Revenue Reserve (156,000) 0 (156,000) 0.0% Total Revenues 3,566,000 (71,400) 3,494,600 -2.0% BUDGET RESOLUTION CHANGES TO THE FY 08 TENTATIVE BUDGET BEACH PARK FACILITIES FUND (183) ------.-------------------....-------."-------------------..--------------------------- -------------------------- ..----- ,._---------------------_._--_.~------._----------- ADorooriation Unit Operating Expenses Capital Outlay Transfer to Tax Collector Transfer to Debt Service Fund (299) Reserves - Contingency Reserves - Capital Total Appropriation Revenues Tourist Development Tax Transfer from TDC Promotions (194) Carryforward Revenue Reserve Total Revenues Tentative FY08 % FY08 Changes Amended Budget Budget Increase (Decrease) Budget Change 0 0 0 N/A 2,548,100 (68,000) 2,480,100 -2.7% 59,800 0 59,800 0.0% 3,215,000 0 3,215,000 0.0% 701,800 23,000 724,800 3.3% 1,200,000 0 1,200,000 0.0% 7,724,700 (45,000) 7,679,700 -0.6% 2,392,500 0 2,392,500 0.0% 88,600 0 88,600 0.0% 5,363,200 (45,000) 5,318,200 -0.8% (119,600) 0 (119,600) 0.0% 7,724,700 (45,000) 7,679,700 -0.6% BUDGET RESOLUTION CHANGES TO THE FY 08 TENTATIVE BUDGET COUNTY WIDE CAPITAL PROJECTS FUND (301) ========================================================================= Tentative FY 08 % FY08 Changes Amended Budget Aoorooriation Unit Budget Increase (Decrease) Budget Change Personal Services 0 0 0 N/A Operating Expenses 418,500 0 418,500 0.0% Capital Outlay 15,462,200 0 15,462,200 0.0% Transfer to 216 0 0 0 N/A Transfer to 299 600,900 0 600,900 0.0% Transfer to 350 814,800 0 814,800 0.0% Transfer to 306 0 0 0 N/A Transfer to 355 838,200 0 838,200 0.0% Transfer to 385 1,525,900 0 1,525,900 0.0% Transfer to 390 2,075,200 0 2,075,200 0.0% Reserves for Contingencies 0 0 0 N/A Reserves for Debt Service 2,341,800 0 2,341,800 0.0% --- Total Appropriation 24,077,500 0 24,077,500 0.0% Revenues Loan 0 14,308,000 14,308,000 N/A Transfer from 001 20,425,200 0 20,425,200 0.0% Transfer from 111 798,500 0 798,500 0.0% Transfer from 113 353,700 0 353,700 0.0% Transfer from 114 58,600 0 58,600 0.0% Transfer from 131 219,600 0 219,600 0.0% Transfer from 312 0 0 0 N/A Transfer from 313 93,400 0 93,400 0.0% Transfer from 325 44,300 0 44,300 0.0% Transfer from 408 925,700 0 925,700 0.0% Transfer from 470 78,400 0 78,400 0.0% Carryforward 1,080,100 (14,308,000) (13,227,900) -1324.7% Revenue Reserve 0 0 0 N/A -- Total Revenues 24,077,500 0 24,077 ,500 0.0% The Commercial Paper Loans for the Emergency Services Complex ($8,169,000) and the 800 MHz Upgrade ($6,139,000) will not be received as Loan Proceeds in FY 2007, therefore these loan proceeds will be budgeted in FY 2008. BUDGET RESOLUTION CHANGES TO THE FY 08 TENTATIVE BUDGET COMMUNITY DEVELOPMENT SYSTEM DEVELOPMENT CAPn AL FUND (310) ---------------------------------.----------------.---------------------------," ---------------------------------------------------------------------------- Tentative FY08 % FY 08 Changes Amended Budget Aporopriation Unit Budget Increase (Decrease) Budget Change Personal Services 0 0 0 N/A Operating Expenses 0 0 0 N/A Capital Outlay 1,446,200 (1,446,200) 0 -100.0% Transfer to Fund (113) 130,000 0 130,000 0.0% Transfer to Fund (131) 130,000 0 130,000 0.0% Reserves 40,000 1,446,200 1,486,200 3615.5% Total Appropriation 1,746,200 0 1,746,200 0.0% Revenues Carryforward 1,746,200 0 1,746,200 0.0% Revenue Reserve 0 0 0 N/A Total Revenues 1,746,200 0 1,746,200 0.0% BUDGET RESOLUTION CHANGES TO THE FY 08 TENTATIVE BUDGET GAS TAX - ROAD CONSTRUCTION FUND (313) ========================================================================= Aoprooriation Unit Personal Services Operating Expenses Capital Ontlay Remittances Transfer to fund (001) Transfer to fund (10 1) Transfer to fund (212) Transfer to fund (301) Transfer to fund (312) Transfer to fund (426) Reserve for Contingencies Total Appropriation Revenues Local Gas Tax Intergovernmental Rev Gas Tax Loan Proceeds Transfer from fund (001) Carryforward Revenue Reserve Total Revenues Tentative FY08 % FY08 Changes Amended Budget Budget Increase (Decrease) Budget Change 0 0 0 N/A 1,043,000 0 1,043,000 0.0% 32,084,100 0 32,084, I 00 0.0% 1,000,000 0 1,000,000 0.0% 248,000 0 248,000 0.0% 604,600 0 604,600 0.0% 13,962,800 0 13,962,800 0.0% 93,400 0 93,400 0.0% 2,790,500 0 2,790,500 0.0% 2,000,000 0 2,000,000 0.0% 2,847,100 0 2,847,100 0.0% 56,673,500 0 56,673,500 0.0% 16,252,600 2,132,000 5,849,400 8,805,400 24,000,000 845,800 (1,211,700) 56,673,500 o 3,027,000 o o o (3,027,000) o o Forecast FY07 Changes Chan2:es in Revenue Budl!ets Intergovernmental Rev to be received in fy08 Total Revenue changes (3,027,000) (3,027,000) Total Carry forward FY08 (decrease) increase (3,027,000) 16,252,600 5,159,000 5,849,400 8,805,400 24,000,000 (2,181,200) (1,211,700) 56,673,500 Tentative Budget FY08 Changes 3,027,000 3,027,000 0.0% 142.0% 0.0% 0.0% 0.0% -357.9% 0.0% 0.0% BUDGET RESOLUTION CHANGES TO THE FY 08 TENTATIVE BUDGET ROAD [MPACT FEE D[STR[CT I, NORTH NAPLES FUND (331) ============================~,============================================ Aporopriation Unit Personal Services Operating Expenses Capital Outlay Reserve for Contingencies Reserve for Debt Servlce Total Appropriation Tentative FY 08 % FY08 Changes Amended Budget Budget Increase (Decrease) Budget Change 0 0 0 N/A 23 I ,700 (209,800) 21,900 -90.5% 37,5 I 5,200 0 37,5[5,200 0.0% 750,000 (750,000) 0 -100.0% 2,500,000 (600,000) 1,900,000 -24.0% -- -- -- 40,996,900 (1,559,800) 39,437,[00 -3.8% Revenues Impact Fees COA Impact Fees Loan Proceeds Carryforward Revenue Reserve Total Revenues 12,500,000 4,200,000 [ 6,500,000 8,63 I ,900 (835,000) 40,996,900 Chamrcs in Proiect Exoenditure Bud2ctS CR95I-Davis B[vd South to US 41 Total Project Changes 0 12,500,000 0.0% 0 4,200,000 0.0% 0 16,500,000 0.0% (1,559,800) 7,072, I 00 -18.1% 0 (835,000) 0.0% (1,559,800) 39,437,100 -3.8% Forecast Tentative Budget FY07 Changes FY08 Changes 1,559,800 Approved 6/26/07, item 10H [ ,559,800 0 (750,000) (600,000) (209,800) 0 (1,559,800) (1,559,800) Chamzes in Non-Proiect Exoenditures Decrease Reserve for Contingencies Decrease Reserve for Debt Service Decrease Refunds Total Non-Project Expenses Total Carry forward FY08 (decrease) increase BUDGET RESOLUTION CHANGES TO THE FY 08 TENTATIVE BUDGET ROAD IMPACT FEE DISTRICT 2, EAST NAPLES & GOLDEN GA TE CITY FUND (333) ========================================================================= .Appropriation Unit Personal Services Operating Expenses Capital Outlay Reserve for Contingencies Reserve for Debt Service Total Appropriation Tentative FY 08 % FY 08 Changes Amended Budget Budget Increase (Decrease) Budget Change 0 0 0 N/A 139,600 0 139,600 0.0% 45,206,700 (9,154,000) 36,052,700 -20.2% 253,700 500,000 753,700 197.1% 2,500,000 0 2,500,000 0.0% 48,100,000 (8,654,000) 39,446,000 -18.0% Revenues Impact Fees COA Impact Fees Loan Proceeds Carryforward Revenue Reserve Total Revenues 7,500,000 9,500,000 20,500,000 I 1,450,000 (850,000) 48,100,000 0 7,500,000 0.0% 0 9,500,000 0.0% 0 20,500,000 0.0% (8,654,000) 2,796,000 -75.6% 0 (850,000) 0.0% -- (8,654,000) 39,446,000 -18.0% Cham!:cs in Protect Exoenditure Bud2ctS CR95 I-Davis Blvd South to US 41 Forecast FY07 Changes Tentative Budget FY08 Changes Total Project Changes 9,154,000 9,154,000 (9,154,000) Approved 6/26/07, item 10H (9,154,000) Chan!2:cs in Revenue Budl!cts Increase Impact Fee Revenue Total Revenue changes 500,000 500,000 o see note 1 o Total Carry forward FYOS (decrease) increase (8,654,000) Note 1: The actual revenues collected as of August 2007 exceeded the amount forecasted for Certificate of Adequacy (COA) Impact Fees, therefore the estimated forecast amount for this revenue account was increased by $500,000. This change increased the 2008 Carryforward and Reserves for Contingencies BUDGET RESOLUTION CHANGES TO THE FY 08 TENTATIVE BUDGET ROAD IMPACT FEE DISTRICT 3, CITY OF NAPLES FUND (334) =================================0======================================== Tentative FY 08 % FY 08 Changes Amended Budget Aooropriation Unit Budget Increase (Decrease) Budget Change Personal Services 0 0 0 N/A Operating Expenses 31,900 0 31,900 0.0% Capital Outlay 1,321,100 958,800 2,279,900 72.6% Reserve for Contingencies 231,800 0 23 I ,800 0.0% Reserve for Debt Service 0 0 0 N/A Total Appropriation 1,584,800 958,800 2,543,600 60.5% Revenues Impact Fees 1,200,000 0 1,200,000 0.0% COA Impact Fees 0 0 0 N/A Loan Proceeds 0 0 0 N/A Carryforward 444,800 958,800 1,403,600 215.6% Revenue Reserve (60,000) 0 (60,000) 0.0% Total Revenues 1,584,800 958,800 2,543,600 60.5% Challlles in Protect Expenditure Budllets CR95 I-Davis Blvd South to US 41 Total Project Changes Forecast FY07 Changes Tentative Budget FY08 Changes (958,800) (958,800) 958,800 958,800 Total Carry forward FY08 (decrease) increase 958,800 BUDGET RESOLUTION CHANGES TO THE FY 08 TENTATIVE BUDGET ROAD IMPACT FEE DISTRICT 4, SOUTH COUNTY & MARCO ISLAND FUND (336) ----------_._---------_.~----------_..__.~------------------------------------.------ -----.--------------. ---.------- '.----------.--------.-.-------------.-------------- Tentative FY08 % FY08 Changes Amended Budget Budget Increase (Decrease) Budget Change 0 0 0 N/A 110,700 0 110,700 0.0% 30,124,100 2,121,600 32,245,700 7.0% 2,988,300 0 2,988,300 0.0% 2,500,000 0 2,500,000 0.0% 35,723,100 2,121,600 37,844,700 5.9% Approoriation Unit Personal Services Operating Expenses Capital Outlay Reserve for Contingencies Reserve for Debt Service Total Appropriation Revenues Impact Fees COA Impact Fees Loan Proceeds Carryforward Revenue Reserve Total Revenues 7,500,000 5,000,000 21,250,000 2,598,100 (625,000) 35,723,100 o o o 2,121,600 o 2,121,600 Chan~es in Proiect Exoenditure Budl!ets CR95 I-Davis Blvd South to US 41 Forecast FY07 Changes Total Project Changes (2,121,600) (2,121,600) Total Carry forward FY08 (decrease) increase 2,121,600 7,500,000 5,000,000 21,250,000 4,719,700 (625,000) 37,844,700 0.0% 0.0% 0.0% 81.7% 0.0% 5.9% Tentative Budget FY08 Changes 2,121,600 2,121,600 BUDGET RESOLUTION CHANGES TO THE FY 08 TENTATIVE BUDGET ROAD IMPACT FEE DISTRICT 6, GOLDEN GATE ESTATES FUND (338) ========================================================================= Tentative FY08 % FY 08 Changes Amended Budget Budget Increase (Decrease) Budget Change 0 0 0 N/A 113,500 0 113,500 0.0% 31,657,000 10,334,100 41,991,100 32.6% 750,000 0 750,000 0.0% 2,500,000 0 2,500,000 0.0% 35,020,500 10,334,100 45,354,600 29.5% Approoriation Unit Personal Services Operating Expenses Capital Outlay Reserve for Contingencies Reserve for Debt Service Total Appropriation Revenues Impact Fees COA Impact Fees Loan Proceeds Carryforward Revenue Reserve Total Revenues 1,400,000 7,300,000 25,402,600 1,352,900 (435,000) 35,020,500 o o o 10,334,100 o 10,334,100 Chanl!es in Prolect Expenditure Bude:ets CR95 I-Davis Blvd South to US 41 Forecast FY07 Changes Total Project Changes (10,334,100) (10,334,100) Total Carry forward FY08 (decrease) increase 10,334,100 1,400,000 7,300,000 25,402,600 11,687,000 (435,000) 45,354,600 0.0% 0.0% 0.0% 763.8% 0.0% 29.5% Tentative Budget FY08 Changes 10,334,100 10,334,100 BUDGET RESOLUTION CHANGES TO THE FY 08 TENTATIVE BUDGET ROAD IMP ACT FEE DISTRICT 5, IMMOKALEE AREA FUND (339) "--~------------------.~--".- -~_._._----- ~-'------------------_. _._----------------- -------------------------------------------------------------------------- AVOIovriation Unit Personal Services Operating Expenses Capital Outlay Reserve for Contingencies Reserve for Debt Service Total Appropriation Tentative FY 08 % FY08 Changes Amended Budget Budget Increase (Decrease) Budget Change 0 0 0 N/A 203,500 0 203,500 0.0% 4,681,800 1,949,100 6,630,900 41.6% 1,290,800 550,000 1,840,800 42.6% 1,250,000 0 1,250,000 0.0% 7,426,100 2,499,100 9,925,200 33.7% Revenues Impact Fees COA Impact Fees Loan Proceeds Carryforward Revenue Reserve Total Revenues 3,000,000 1,900,000 2,250,000 521,100 (245,000) 7,426,100 Total Project Changes 0 3,000,000 0.0% 0 1,900,000 0.0% 0 2,250,000 0.0% 2,499,100 3,020,200 479.6% 0 (245,000) 0.0% 2,499,100 9,925,200 33.7% Forecast Tentative Budget FY07 Changes FY08 Changes (1,949,100) 1,949,100 (1,949,100) 1,949,100 500,000 0 see note 1 500,000 0 2,449,100 Changes in Proiect Exoenditure Budgets CR95 I-Davis Blvd South to US 41 Chane:es in Revenue Budllets Increase Impact Fee Revenue Total Revenue changes Total Carry forward FY08 (decrease) increase Note 1: The actual revenues coHected as of August 2007 exceeded the amount forecasted for Certificate of Adequacy (COA) Impact Fees, therefore the estimated forecast amount for this revenue account was increased by $550,000. This change increased the 2008 Carryforward and Reserves for Contingencies BUDGET RESOLUTION CHANGES TO THE FY 08 TENTATIVE BUDGET EMS IMPACT FEES FUND (350) ========================================================================= Tentative FY 08 % FY 08 Changes Amended Budget Approoriation Unit Budget Increase (Decrease) Budget Change Personal Services 0 0 0 N/A Operating Expenses 0 0 0 N/A Capital Outlay 0 0 0 N/A Debt Service - Interest 0 0 0 N/A Transfer to 210 13,800 0 13,800 0.0% Transfer to 216 444,700 0 444,700 0.0% Transfer to 299 1,213,600 0 1,213,600 0.0% Reserves for Debt Service 0 0 0 N/A Total Appropriation 1,672,100 0 1,672,100 0.0% Revenues Interest/Mise 0 0 0 N/A Impact Fees 900,000 0 900,000 0.0% Loan Proceeds 0 9,049,100 9,049,100 N/A Transfer from 001 0 0 0 N/A Transfer from 301 814,800 0 814,800 0.0% Carryforward 2,300 (9,049,100) (9,046,800) -393439.1 % Revenue Reserve (45,000) 0 (45,000) 0.0% Total Revenues 1,672,100 0 1,672,100 0.0% The Commercial Paper Loans for the construction offour EMS Stations ($9,0491,100) will not be received as Loan Proceeds in FY 2007, therefore these loan proceeds will be budgeted in FY 2008. BUDGET RESOLUTION CHANGES TO THE FY 08 TENT A TIVE BUDGET LIBRARY IMPACT FEES FUND (355) =======================~====~========~===========~=================== Tentative FY08 % FY 08 Changes Amended Budget Aoorooriation Unit Budget Increase (Decrease) Budget Change Personal Services 0 0 0 N/A Operating Expenses 15,000 0 15,000 0.0% Capital Outlay 1,404,000 0 1,404,000 0.0% Transfer to 210 473,400 0 473,400 0.0% Transfer to 299 1,512,300 0 1,512,300 0.0% Reserves for Contingencies 0 0 0 N/A Reserves for Debt Service 365,000 0 365,000 0.0% - Total Appropriation 3,769,700 0 3,769,700 0.0% Revenues Intergovernmental Revenues 0 1,000,000 1,000,000 N/A Impact Fees 2,100,000 0 2,100,000 0.0% Loan Proceeds 0 10,652,700 10,652,700 N/A Transfer from 30 I 838,200 0 838,200 0.0% Carryforward 911,500 (11,652,700) (10,741,200) N/A Revenue Reserve (80,000) 0 (80,000) 0.0% Total Revenues 3,769,700 0 3,769,700 0.0% The Commercial Paper Loans for the Golden Gate Library Expansion ($4,683, 100) and the South Regional Library ($5,969,600) will not be received as Loan Proceeds in FY 2007, therefore these loan proceeds will be budgeted in FY 2008. Also, both of these libraries are going to receive $500,000 (each) in Grants from the State of Florida. The money will not be receive in FY 2007 therefore the $1 million will be budgeted in FY 2008 BUDGET RESOLUTION CHANGES TO THE FY 08 TENTATIVE BUDGET GENERAL GOVERNMENTAL FACILITY IMPACT FEES FUND (390) ========================================================================= Tentative FY08 % FY 08 Changes Amended Budget Aoorooriation Unit Budget Increase (Decrease) Budget Change Personal Services 0 0 0 N/A Operating Expenses 20,000 0 20,000 0.0% Capital Outlay 7,435,000 0 7,435,000 0.0% Transfer to 2 I 0 222,100 0 222,100 0.0% Transfer to 2 I 6 3,842,200 0 3,842,200 0.0% Transfer to 299 2,198,400 0 2, I 98,400 0.0% Reserves for Debt Service 2,649,100 0 2,649,100 0.0% --- Total Appropriation 16,366,800 0 16,366,800 0.0% Revenues Intergovernmental Revenues 0 0 0 N/A Interest/Mise 0 0 0 N/A Impact Fees 3,600,000 0 3,600,000 0.0% Loan Proceeds 7,435,000 15,775,000 23,2 I 0,000 212.2% Transfer from 00 I 0 0 0 N/A Transfer from 30 I 2,075,200 0 2,075,200 0.0% Transfer from 385 1,150,000 0 1,150,000 0.0% Carryforward 2,286,600 (15,775,000) ( 13,488,400) -689.9% Revenue Reserve (180,000) 0 (180,000) 0.0% -- Total Revenues 16,366,800 0 16,366,800 0.0% The Commercial Paper Loans for the BCC Fleet Facility ($2,775,000) and the Courthouse Annex ($ 13,000,000) will not be received as Loan Proceeds in FY 2007, therefore these loan proceeds will be budgeted in FY 2008. BUDGET RESOLUTION CHANGES TO THE FY 08 TENTATIVE BUDGET COUNTY WATER/SEWER FUND (408) ------------------------------------------------_.."-------------,------------ ;;==;:==============-------------------------------------------.-------------------------- Tentative FY08 % FY 08 Changes Amended Budget Aoorooriation Unit Budget [ncrease (Decrease) Budget Chao lle Personal Services 25,942,000 0 25,942,000 0.0% Operating Expenses 30,143,100 0 30,143,100 0.0% Indirect Cost Rembursement 2,615,600 0 2,615,600 0.0% Payment In Lieu of Taxes 3,349,000 0 3,349,000 0.0% Capital Outlay 1,011,000 0 1,011,000 0.0% Net Operating Budget 63,060,700 0 63,060,700 0.0% Transfer to General Fund (00 I) 278,500 0 278,500 0.0% Transfer to 301 Co Wide Cap Fd 925,700 0 925,700 0.0% Transfer to 410 W/S Debt Serv Fd 7,175,400 (890,000) 6,285,400 -12.4% Transfer to 412 W User Fee Cap Fd 5,775,400 0 5,775,400 0.0% Transfer to 414 S User Fec Cap Fd 8,663,100 890,000 9,553,] 00 10.3% Transfer to 521 Fleet Mgt Fd 0 0 0 N1A Reserves for Continencies 3,763,200 0 3,763,200 0.0% Reserves for Cash Flow 9,848.000 0 9,848,000 0.0% Reserve for Attrition (1,086,500) 0 (1,086,500) 0.0% Total Appropriation 98,403,500 0 98,403,500 0.0% Appropriations By Program Public Utilities Administration (408) 456,300 0 456,300 0.0% Public Utilities Engmeering (408) 2,899,600 0 2,899,600 0.0% Public Utilities Financial Operations (408) 12,794,700 0 12,794,700 0.0% Public Utilities Operations Center (408) 228,300 0 228,300 0.0% Public Utilities Wastewater Depart (408) 23,118,300 0 23,118,300 0.0% Public Utilities Water Department (408) 23,563,500 0 23,563,500 0.0% Total Net Budget 63,060,700 0 63,060,700 0.0% Total Transfers and Reserves 35,342,800 0 35,342,800 0.0% Total Budget 98,403,500 0 98,403,500 0.0% Revenues Intergovernmental Revenues 0 0 0 N/A Charges for services 4,089,200 0 4,089,200 0.0% Water Revenue 43,300,000 0 43,300,000 0.0% Sewer Revenue 47,900,000 0 47,900,000 0.0% Fines & Forfeitures 35,000 0 35,000 0.0% Miscellaneous Revenues 382,200 0 382,200 0.0% Interest/Mise 273,400 IJ 273,400 0.0% Reimb From Other Depts 993,800 0 993,800 0.0% Net Cost Co WaterlSewer Op IJ 0 0 N/A Trans fm 114 Pollution Ctrl Fd 64,300 0 64,300 0.0% Trans fm 409 W/S Assessmt Fd 25,200 IJ 25,200 0.0% Trans fm 470 Solid Waste Fd 153,600 0 153,600 0.0% Carryforward 5,985,800 0 5,985,800 0.0% Negative 5% Revenue Reserve (4,799,000) 0 (4,799,000) 0.0% Total Revenues 98,403,500 0 98,403,500 0.0% BUDGET RESOLUTION CHANGES TO THE FY 08 TENTATIVE BUDGET WATER SEWER DEBT SERVICE FUND (410) -~------- ------- ----------- -------------------------- .-'- . ------~---- ---~---------_.- --- -~-_._- ----- ------------- -.- Tentative FY08 % FY Oll Changes Amended Budget Anmonriation Unit Bud!!et Illcrease(Decrease) Budl!et Chall!!e Operating b.penses 59,000 0 59,000 0,0% Arbitrage Service 29,800 0 29,800 0,0% Debt Service 12,022 0 12,022 0,0% Debt Service - Principal 10,480,081 (466,500) 10,013,581 -4.5% Debt Service- Interest 10,795,S97 (286,800) 10,509,097 -2.7% Trans to Property Appraiser 12,800 0 ]2,800 0.0% Trans to Tax Col1ector 17,000 0 ]7,000 0.0% Trans to 4 I I W Impact Fee 27,000,000 24,600,000 51,600,000 91.1% Trans to 412 W USt;r Fee Cap 5,456,700 0 5,456,700 0,0% Trans to 413 S Impact Fee 29,034,100 0 29,034,100 0,0% Trans to 414 W User Fee Cap 8,987,000 (176,400) 8,810,600 -2.0% Reserve for Debt Serv 17,412,300 (753,200) [6,659,100 -4.3% Reserve for Contingencies 300,000 0 300,000 0.0% --'---~ Total Appropriation 109,596,700 22,917,]00 132,5]3,800 20.9% Revenues Interest/Mise Assessments Loan Proceeds SRF Loan Proceeds Trans frm 408 WS Operating fd Trans frm 41] W Impact Fee fd Trans frm 413 S Impact Fee td Carryforward Revenue Reserve Tota[ Revenues 600,GOO 1,060,600 32,000,000 38,477,800 7,175,400 4,763,000 5,385,700 20,217,200 (83,000) ---.- 109,596,700 Chane-es in Exoenditure Budl!ets Debt Service - Principal Debt Service -Interest Transfer to 411-SRF SCRWTP Transfer to 411-SRF S Wellfield Exp Transfer to 414-SRF ASR we11s Reserve for Debt Service Total Expense Changes Chane-es in Revenue Bud\!'ets 5RF Loan for 50 Co Reg Water Treat Plant Exp SRF Loan for So Co Wellfield Expansion SRF Loan for ASR well Total SRF Loan Proceed Revenue changes Total Carry fonvard FY08 (decrease) increase o o o 24,423,600 (89G,OOO) (572,900) (43,600) o o 22,9]7,100 600,000 1,060,600 32,000,000 62,90],400 6,285,400 4,]90,]00 5,342,100 20,217,200 (83,000) --- 132,513,800 0.0% 0.0% 0.0% 63.5% -]2.4% -]2.0% -0.8% 0.0% 0.0% 20.9% Forecast FY07 ChanQ:es (10,600,000) (29,000,000) 176,400 (39,423,600) (10,600,000) (29,000,000) [76,400 (39,423,600) Tentative Budget FY08Chanl!es (466,500) see note 1 & 5 (286,800) see nOle I & 5 6,600,000 see note I & 4 18,000,000 see note 2 &4 (176,400) see note 3 &4 (753,200) see note I & 5 22,917,100 6,600,000 see note 1 ] 8,000,000 see note 2 (]76,40G) see note 3 24,423,600 o Note 1: The July tentative budget estimated the SRF Loan proceeds for the South County Regional Water Treatment Plant Reverse Osmosis Expansion. In August we received the loan agreement from the State of Florida. We do not anticipate receiving any of the loan proceeds in FY 2007 therefore we are moving them to fy 2008. Also, on 6126/07, the BCC approved using $4 million of the 2006 Bond proceeds, decreasing the reliance on the SRF Loan Note 2: The July tentative budget estimated the SRF Loan proceeds for the South County We11field Expansion 111 August we received the loan agreement from the State of Florida. We do not anticipate receiving all of the loan proceeds in FY 2007 therefore we are moving a portion of them to fy 2008 Also, on 6/26/07, the BCC approved using $ [ I million of the 2006 Bond proceeds, decreasing the reliance 011 the SRF Loan. Note J: The State Revolving Fund (SRF) Loans from the State of Florida, sends money down based on a reimbursement bases, reimbursing us after we make a contractor payment to the vender. The above amount was received in July therefore all adjustment is needed to increase loan proceed revenues in FY 2007 and decrease the budgeted revenues in FY 2008. Note 4: When SRF Loan proceeds are received by fund 4 ]0, the cash is immediately transferred to the appropriate Capital Fund to reimburse it for the app]icable vender invoice. Note 5: In the tentative budget, estimates were used for Reserve requirements and for Principal and Interest payments. Now that we have received the SRF Loan agreement, these estimates need to be updated to the amounts required in the loan agreement. Appropriation Unit Personal Services Operating Expenses Capital Outlay Transfer to 410 Dcbt Serv Reserve for Contingencies Total Appropriation Revenues [ntergovemmental Revenues Interest/Mise Impact Fees Bond Proceeds Trans fon 41 0 Debt Serv Carryforward Revenue Reserve Total Revenues BUDGET RESOLUTION CHANGES TO THE FY 08 TENT A TIVE BUDGET WATER IMPACT FEES FUND (411) ----------------------------- ~--------------- --------------------------.------------------- Tentative FY08 % FY 08 Changes Amended Budget Bud'i!ct Increase (Decrease) Bud'i!et Change 0 0 0 N/A 30,000 0 30,000 0.0% 28,432,000 0 28,432,000 0.0% 4.763,000 (572,900) 4,190,100 -12.0% 2,038,] 00 3.782,900 5.82],000 ]85.6% 35.263.]00 3,210,000 38,473.100 9.1% o 400,000 8,200,000 o 27,000,000 93.]00 (430,000) 35,263.100 o o o o 24,600,000 (21,390,000) o 3,210,000 Forecast FY07 Chanl!es Chanlles in Proiect EXDenditure Budgets SCRWTP 12 MGD Rev. Osmosis SCRWTP Wellfield Expansion Total Project Changes (4.000,000) (11,000,000) (15.000,000) Changes in Non-Proiect EXDenditures Transfer to 41 O-SRF debt serv payment Transfer to 410-2006 Bond debt serv payment Total Non-Project Expenses Chanlo!es in Revenue Budl!ets SFWMD/Big Cypress Revenue Received Grant Revenues Decrease in Interest Rev Increase Impact Fee Revenue Transfer fon 41 0 Debt Service Total Revcnue changes 870,000 ] .890,000 (250,000) 700,000 (39,600,000) (36,390,000) Total Carry forward FY08 (decrease) increase (21.390,000) o 400,000 8,200,000 o 51,600,000 (21,296,900) (430,000) 38,473,100 N/A 0.0% 0.0% N/A 91.1% -22975.3% 0.0% 9.1% Tentative Budget FY08 Chamres o Approved 6/26107, item 16C12 o Approved 6/26/07, item 16CI2 o o o o (753,200) see note 1 180,300 see note 2 (572,900) o o o o 24,600,000 see note 3 24,600,000 Note 1: The July tentative budget estimated the 2008 debt service payments for two State Revolving Fund (SRF) Loans. The $753,200 adjustment IS needed to bring the bring the transfer in line with the loan agreements which have been received and are being executed in Aug 2007. Note 2: The July tentative budget allocated the 2008 debt service payment for the 2006 Revenue Bond between the impact fee and user fee funds. On 6/26/07, the BCC approved moving two Water impact fee projects to the bond proceeds fund. A new allocation has been calculated for the 2008 debt service payment. Note 3: The July tentative budget estimated the proceeds which were to be received from two SRF Loans, a portion to be received in 2007 and the balance to be received in 2008, On 6/26/07, the Bee approved changing the borrowing vehicle for 2 projects ($15,000,000) from using SRF Loans to the 2006 Bond. Finally in August, we received the two SRF Loan agreements and now have to adjust the expected loan proceeds for 2007 and 2008. BUDGET RESOLUTION CHANGES TO THE FY 08 TENTATIVE BUDGET SEWER IMPACT FEES FUND (413) --------~-------------------------------------------- ====================---------------------------------------------------_._-- Aooropriation Unit Personal Services Operating Expenses Capital Outlay Transfer to 410 Debt Serv Reserve for Contingencies Total Appropriation Revenues Intergovernmental Revenues Interest/Mise Impact Fees Bond Proceeds Trans fim 410 Debt Serv Carryforward Revenue Reserve Total Revenues Tentative FY08 % FY08 Changes Amended Budget Budget Increase (Decrease) Budget Change 0 0 0 N/A 20,000 0 20,000 0.0% 74,140,400 0 74,140,400 0.0% 5,385,700 (43,600) 5,342, I 00 -0.8% 2,061,800 943,600 3,005,400 45.8% 81,607,900 900,000 82,507,900 1.1% o 400,000 9,200,000 43,354,400 29,034,100 99,400 (480,000) 81,607,900 o o o 18,600,000 o (17,700,000) o 900,000 Forecast FY07 Changes Changes in Non-Prolect Expenditures Transfer to 410-2006 Bond debt serv payment Total Non-Project Expenses Changes in Revenue Budl!ets Increase Impact Fee Revenue Bond Proceeds Total Revenue changes o o 900,000 ( 18,600,000) (17,700,000) Total Carry forward FY08 (decrease) increase (17,700,000) o 400,000 9,200,000 61,954,400 29,034,100 ( 17,600,600) (480,000) 82,507,900 Tentative Budget FY08 Changes N/A 0.0% 0.0% 42.9% 0.0% -17806.8% 0.0% 1.1% (43,600) see note 1 (43,600) o 18,600,000 see note 2 18,600,000 Note 1: The July tentative budget allocated the 2008 debt service payment for the 2006 Revenue Bond between the impact fee and user fee funds. On 6/26/07, the BCC approved moving two Water impact fee projects to the bond proceeds fund. A new allocation has been calculated for the 2008 debt service payment. Note 2: Bond Proceed revenues with not be received in FY 2007, it is anticipated that they will be received in FY 2008. BUDGET RESOLUTION CHANGES TO THE FY 08 TENTATIVE BUDGET SEWER USER FEES CAP[TAL FUND (4[4) --------------------_._-~----~_._-_._-_._-----------_...------ ---------------- -------------------------------------------------------------------------- ------- AODfOmiation Unit Personal Services Operating Expenses Capital Outlay Reserve for Contingencies Total Appropriation Tentative FY 08 % FY 08 Changes Amended Budget Budget Increase (Decrease) Budget Change 0 0 0 N/A 0 0 0 N/A 28,582,500 0 28,582,500 0.0% 2,089,800 890,000 2,979,800 42.6% 30,672,300 890,000 31,562,300 2.9% Revenues Interest/Mise Bond Proceeds Trans frm 408 Trans frm 410 Debt Serv Carryforward Revenue Reserve Total Revenues 300,000 12,704,800 8,663,100 8,987,000 32,400 (15,000) 30,672,300 0 300,000 0.0% 12,000,000 24,704,800 94.5% 890,000 9,553, I 00 10.3% (176,400) 8,810,600 -2.0% (1 1,823,600) (11,791,200) -36492.6% 0 (15,000) 0.0% 890,000 31,562,300 2.9% Forecast FY07 Changes Tentative Budget FY08 Changes Changes in Revenue Budgets Transfer frm 410 Debt Service Bond Proceeds Total Revenue changes 176,400 (12,000,000) (11,823,600) (176,400) see note 1 12,000,000 see note 2 11,823,600 Total Carry forward FY08 (decrease) increase (11,823,600) Note 1: the State Revolving Fund (SRF) Loans from the State of Florida, sends money down based on a reimbursement bases, reimbursing us after we make a contractor payment to the vender. The above amount was received in July therefore an adjustment is needed to increase loan proceed revenues in FY 2007 and decrease the budgeted revenues in FY 2008. Note 2: Bond Proceed revenues with not be received in FY 2007, it is anticipated that they will be received in FY 2008. BUDGET RESOLUTION CHANGES TO THE FY 08 TENTATIVE BUDGET WATER SEWER BOND PROCEEDS FUND (415) ========================================================================= Aporopriation Unit Personal Services Operating Expenses Capital Outlay Reserve for Contingencies Reserve for Future Debt Service Total Appropriation Revenues Intergovernmental Revenues Interest/Mise Carryforward Revenue Reserve Total Revenues Chamzes in Proiect Exoenditure Bud~ets SCRWTP 12 MGD Rev. Osmosis SCR WTP Wellfield Expansion Total Project Changes Chamzes in Revenue Budgets Increase in Interest Rev Total Revenue changes Tentative FY08 % FY 08 Changes Amended Budget Budget Increase (Decrease) Budget Change 0 0 0 N/A 0 0 0 N/A 11,118,100 0 11,118,100 0.0% 19,932,200 (19,000,000) 932,200 -95.3% 0 4,300,000 4,300,000 N/A 31,050,300 (14,700,000) 16,350,300 -47.3% o 2,000,000 29,050,300 o 31,050,300 0 0 N/A 0 2,000,000 0.0% ( 14,600,000) 14,450,300 -50.3% (100,000) (100,000) N/A -~ (14,700,000) 16,350,300 -47.3% Forecast Tentative Budget FY07 Changes FY08 Changes 4,000,000 0 Approved 6/26/07, item 16C12 11,000,000 0 Approved 6/26/07, item 16CI2 15,000,000 0 400,000 0 400,000 0 (14,600,000) Total Carry forward FY08 (decrease) increase BUDGET RESOLUTION CHANGES TO THE FY 08 TENTATIVE BUDGET AIRPORT AUTHORITY CAPITAL FUND FUND (497) ------------- ------------., ----------~. - ------------------------------------------ ---------------_._--------~------ ----------- - --,------------------------------- Aoorooriation Unit Operating Expenses Capital Outlay Reserve for Capital Total Appropriation Tentative FY 08 % FY 08 Changes Amended Budget Budget Increase (Decrease) Budget Change 0 0 0 N/A 0 0 0 N/A 1,175,500 (76, I 00) 1,099,400 -6.5% 1,175,500 (76,100) 1,099,400 -6.5% Revenues Transfer from Gen Fd (001) Carryforward Revenue Reserve Total Revenues 750,000 425,500 o --- 1,175,500 0 750,000 0.0% (76,100) 349,400 -17.9% 0 0 N/A (76,100) 1 ,099,400 -6.5% Forecast FY07 Changes r entative Budget FY08 Changes Chanlles in Proiect Exoenditure Bud2ets Immokalee Taxiway "C" construction 76,100 76,100 Approved 8/28/07, item 16F Total Project Changes o Total Carry forward FY08 (decrease) increase (76,100) Collier County, Florida Fiscal Year 2007 -08 Summary of Budget by Fund FY 06/07 FY 07/08 % Fund Adopted Amended Budget Fund Title No. Budget Budget Change General Fund General Fund (001) 395,831,000 388,829,800 -1.8% Utility Imoact }'ee Deferral Proeram (002) 750,000 750,000 0.0% Emerl!ency Disaster (003) 500,000 500,000 0.0% Constitutional Officer Funds: Clerk of Circuit Court (01 ]) 25,487,400 20.304,800 -20.3% Sheriff (040) ]49.858.000 152,672.000 1.9% Property Appraiser (060) 6,419,600 6.681.200 4,1% Tax Collector (070) 20,469.000 22.557.200 10.2% Sunervisor of Elections (080) 2.842,800 3,659.900 28.7% Subtotal Constitutional Officers 205,076,800 205,875,100 0.4% Special Revenue Funds Transportation (101) 24.649,200 24,849.000 O,8{rG Pelican Bay MSTB U (109) 3,598,300 3.819.700 6.2% Pelican Bay Security (I ]0) 486.600 7.300 -98.5% MSTD General Fund (1]]) 55,409.200 55,44] .500 0.1% MSTD Landscaping Projects (112) 6.720,800 1.942.000 -71.1% Camm. Development (113) 20,000.500 14.092.900 -29.5% Water Pollution Control (114) 3,704.300 3,494.600 -5.7% Sheriff Grants (115) 220.000 220.000 0.0% Miscellaneous Grants (116) 256.200 ]21.500 -52.6% Natural Resources Grants (I ]7) 25.000 0 -100.0% Emergency Management Grants (118) 103,000 103,000 0.0% Parks & Recreation Grants (119) 761,000 588,400 -22.7010 Urban Improvement Grant (]2]) 0 0 N/A Services for Seniors (123) 351.200 388,500 10.6% Metro Planning-MPO (126) 0 0 N/A Metro Planning-MPO (128) 0 0 N/A Library Grants (129) 490,400 352.900 -28.0% G. G. Comm. Center (130) ] .690.600 1,359,600 -19.6% Planning Services (131) 19.836.500 12.258.800 -38.20(, Pelican Bay Uninsured Assets (]33) 56.100 0 -100.0% Victoria Pk. Drainage (134) 27.700 29.600 6.9% Naples Park Area FPL MSTU (]35) 1.500 0 -100.0% Naples Park Drainage (]39) 25,600 28.800 12.5% Pine Ridge Industrial Park Maint. (140) 66,900 63.900 ~4.s<if, Naples Production Park Maint. (14]) 25.200 31.800 26.2% Pine Ridge Ind. Park (1321142) ],501,400 1.582.200 5A{j{, Vanderbilt Beach MSTU (141) 2.9]6.800 4.065.900 39A{,i, Isle of Capri Fire & Rescue ( ]44) 1,392.600 ] ,428.300 2.60/( Ochopee Fire Control Disc (146) 2.316.700 2,540.200 9.6% Collier County Fire Control ( ]48) 552,400 542,200 -1.89r, GoodlandlHoor's Isle Fire Disc (]49) 107.600 107,400 -0.2% Collier County, Florida Fiscal Year 2007 -08 Summary of Budget by Fund FY 06/07 FY 07/08 % Fund Adopted Amended Budget Fund Title . No. Budget Budget Change Special Revenue Funds (Cont'd) Sabal Palm Roadway (15]) ] 26.100 2]2.]00 68.2% Lely Beautification (152) 450.000 464.600 3.2% G.G. Parkway Beautification (1361153) I.] 24,400 ],] 93.000 6.l% Hawksridge Pump System (154) 39.600 23.000 -4\.9% Radio Road Beautification ( 1501158) ],]67.300 1,202.900 3.0% Forest Lakes Road & Drain ( 1551159) 1.044,800 6,4] 4. 900 514.0% Immokalee Beautification (1561162) 969.700 1 ,207.900 24.6(1'0 Bayshorel Avalon Beautification (1601163) ].906,]00 2.629.800 38.0% Haldeman Creek MSTU (164) 0 24.600 N/A Rock Road MSTU (165) 0 33.300 N/A Adoption Awareness (170) 49,400 32,100 -35.0% Teen Court (17]) 267,400 263.300 -1.5% Conservation Collier (172) 33,372,300 27.862,800 -16.5% Driver Education (]73) 256.100 534.100 ]08.6% Conservation Collier Maintenance (]74) 8,307,400 ] 1.207.900 34.9% Juvenile Assessment Center (175) 99.700 98.900 -0.8% CourllT Fee (178) 2.211,900 ],727.]00 -21.9% Domestic Animal Services Donations (]80) 4.700 4,800 2.1% Court Maintenance Fund (]8]) \.045.000 1.102,900 5.5% TDe Beach Park Fac (]83) 7,422.800 7.679.700 3.5% Tourism Marketing (]84) 3.727.300 4,234.800 13.6% Immokalee Redevelopment (186) ].71],400 2,060.900 20.4% BayshoreJGateway Triangle Redev. (187) 4.206,] 00 4.967.100 18.]% 800 MHz Fund (18S) 1.19].000 1,239.300 4.1% Wireless-911 (189) ] ,394.900 2.583.100 85.2% Miscellaneous Fla. Statutes (190) 64,000 25.300 -60.5% State Housing (SHIP) (]9]) 0 0 NJA Public Guardianship (192) 871.200 795.500 -8.7% Tourist Development (193) 604, 100 686,000 ]3.6% Tourist Development (194) 1.501,000 1.600.400 6.6% Tourist Development (]95) 6.044.500 ] 6.906.300 179.7% Economic Disaster Recovery (196) 842.900 ] ,500.000 78.0% Clerk Pub Records Modernization (]97) 0 0 N/A Museum (198) ] ,863,700 I. 955.300 4.9% E-911 System (199) 6.040,100 3.984.500 -34.0% Subtotal Special Revenue Funds 237,220,200 235,918,200 -0.5% Collier County, Florida Fiscal Year 2007 -08 Summary of Budget by Fund FY 06/07 FY 07/08 % Fund Adopted Amended Budget Fund Title No. Budget Budget Change Debt Service Funds Capital Improvements Rev Bonds (210) 4.485.100 3,824,100 -14.7% Gas Tax Bonds (2]2) 19.110,800 ] 8,695.800 -2.2% Sales Tax Bonds (215) 9,947.500 3.010.900 -69.79() 2005 Sales Tax revenue Bonds (2]6) ] 2.620.1 00 12,571,800 -0.4% Caribbean Gardens GO Bond (220) 11.050,000 12,68S.S00 ]4.8% Naples Park Assessment Bonus (226) 649.200 564.900 -13.09( Pine Ridgel Naples Ind. Park (232) 4.367.900 6,048.300 38.5% Forest Lakes Debt Service (259) 0 6] 7.500 N/A Conservation Collier G.O. Debt (272) 4,954.300 5. ]45.500 3.9% Wachovia eRA (287) 500.000 1.500,000 200.0% Commercial Paner (299) 7.721,900 16.499.300 ]13.7% Subtotal Debt Service Funds 75,406,800 81,166,900 7.6% Capital ProjectslExpenditures Funds Fac. Mgmt. Co-Wide (301) 48,530,700 24.077.500 -50.4% Caribbean Gardens (302) 0 0 N/A Parks Capital Improve (306) 3,697.900 3.258,900 -11.9% Library Cap. Improve (307) 1.800 0 -100.0% Community Development Capital (310) 2.770.800 1,746.200 -37.0% Road Construction (non project) (312) 2.949,300 3,126.400 6.0% Road Construction (313) 83,866.900 56.673.500 -32.4% Museum Capital (314) 830.000 500,000 -39.8% Clam Bay Restoration (320) 372.800 325.500 -12.7% Pelican Bay Irrigation/Landscaping (322) 463.400 444.600 -4.\% Stonnwater Operations (324) 1.522,400 1.387.700 -8.8% Water Management eIP (325) 16,505.000 19.733.800 ]9.6% Road Impact District 1 (33]) 6,443.900 39.437.100 512.0% Road Impact District 2 (333) 14.94],600 39.446.000 164.0% Road Impact District 3 (334) ].091,200 2.543.600 133.]% Road Impact District 4 (336) 20,549.600 37.844.700 84.2% Road Impact District 6 (338) 39.2S1,500 45.354.600 15.5% Road Impact District 5 (339) 5,976.800 9.925.200 66.]% Road Impact District 8 (340) 0 0 N/A Road Assessment Receivable (34]) 139.900 353.500 ]52.7% Regional Parks (345) 956.500 24.300 -97.5(~, Unincorp. Area Reg.& Camm Park (346) 18.366.300 20.772.800 ]3.1% EMS Impact Fee (350) ]2,379.]00 ] .672.100 -86.5% EMS Capital (351) 0 0 N/A Library Co. Wide (355) ]7,333.800 3.769.700 -78.3% Dist 5, Immakalee Pks (365) 3.600 0 -]00.0% Naples/ Urban Camm. Pk (368) 94.]00 ] 74,600 85.50(, Collier County, Florida Fiscal Year 2007 -08 Summary of Budget by Fund FY 06/07 FY 07/08 % Fund Adopted Amended Budget Fund Title No. Budget Budget Change Capital Projects/Expenditures Funds (Cont'd) Ochopee Fire Impact Fees (372) 151.800 161.700 6.5% Isle of Capri Fire Impact Fees (3731 ]59.500 ] 62.500 1.91j() Correctional Facilities Impact Fees (38]) 4.909,800 4.242.700 -13.6% Law Enforcement Impact Fees (3851 5.60] .600 15,032.300 ]68.4% General Governmental Bd!! lmnact Fee (390) 10.892,300 16,366,800 50.3% Subtotal Capital Funds 320,783,900 348,558,300 8.7% Enterprise Funds County W/S Operating (408) 126.523.300 98.403,500 -22.2% County W /S Capital (409) ]5 ].200 26,000 -82.8% W/S Debt Service (410) 79.385.000 132,513.800 66.9% Water Impact Fees (41 ]) 41.054.600 38,473.100 -6.3% Water Capital Projects (412) 17.962.700 22.380,000 24.6% Sewer Impact Fees (413) 34,946.500 82.507.900 136.]% Sewer Capital Projects (4]4) 19,829.500 3] ,562,300 59.2% Water Sewer Bond Proceeds Fund (415) 0 16.350.300 N/A Collier Area Transit (426) 4.159,800 3.318.200 -20.2% Transportation Disadvantaged (427) 2,9S0.500 1.812.900 -39.2% Goodland W/S District (44]) 759.300 846.500 11.5910 Solid Wasle Disposal (470) 22.042,500 21,605.600 -2.0% Landfill Closure (47]) 6.712,400 7.] 94.100 7.2% Solid Waste Grants (472) 0 0 N/A Mandatory Collection (473) 18.222.300 20.945.500 14.9% Solid Waste Capital Projects (474) 7.169.500 1.480.600 -79.3% EMS (490) 23.090.700 24,622.100 6.6% EMS Trust (491) 458.300 ] 00.000 -78.20/c Airport Authority Operations (495) 3.328.100 3.622.300 8.8% Airport Authority Capital (496) 466,300 860.000 84.4% Airoort Authoritv Caoital (497) 9,437,500 1.099,400 -88.4% Subtotal Enterprise Funds 418,680,000 509,724,100 21.7% Internal Service Funds Property & Casualty (516) 15.077.200 17.891.100 18.7% Group Health (517) 42,821.200 46,551.300 8.7% Workers Compensation (51S) 6.772.600 6,463.800 -4.6% Fleet Manal?:ement (521) 8,105,600 8.889,400 9.7% Subtotal Internal Service Funds 72,776,600 79,795,600 9.6% Collier County, Florida Fiscal Year 2007 -08 Summary of Budget by Fund FY 06/07 FY 07/08 % Fund Adopted Amended Budget Fund Tille No. Budget Budget Change Trust and Agency Funds Confiscated Prop. (602) 5]5,400 560,100 8.7% Crime Prevention (603) 0 1,034.700 N/A University Extension (604) ]0].500 42.700 -57.9% GAC Trust-Land (605) 1,452.600 1.777,500 22.4% Law Enforcement Trust (608) 336.400 558.100 65,9% Animal Control Trust (6]0) ]45.900 182.200 24.9% Library Trust Fund (612) 404,400 417,600 3.3% Drug Abuse Trust (616) 3.700 4.000 8.1% Freedom Memorial (620) 4.000 85.600 2040.0% Countryside Wall (630) 0 0 N/A Law Library (640) 239,200 204.000 -14.7% Legal Aid Society (652) 199.500 210,000 5.3% Office of Utility Regulation (669) 747.200 719,900 -3.7% Court Administration (681) 2.859,600 2.742.000 -4.1% Subtotal Trust Funds 7,009,400 8,538,400 21.8% Lighting District Funds Collier County Lighting (760) 907.200 781.900 -13.8% Pelican Bay Li.htlU. (778) 667.900 461,900 -30.S% Subtotal Lie:htine Districts 1,575,100 1,243,800 -21.0% Total Budget by Fund 1,735,609,800 1,860,900,200 7.2% Less: Internal Services 61,328,100 64,414,500 5.0% Interfund Transfers 485,205,300 497,495,300 2.5% Net County Budget 1,189,076,400 1,298,990,400 9.2%